EJ Summers – Winner of Scottish Young Accountant of the Year Award
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May Key tax dates
Newsletter issue - May 2021
1 - Due date for payment of Corporation Tax for accounting periods ending 31 July 2020
5 - Quarterly employment intermediaries report required for quarter ended 5 April 2021 for organisations that pay people but do not operate PAYE for, e.g. recruitment agencies
7 - Electronic VAT return and payment due for quarter ended 31 March 2021
14 - Claim deadline for employers for furlough days in April.
19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/5/2021
31 - Deadline to issue P60s, either electronically or by paper, to employees
